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The economiser is a critical component for efficient operation of coal-fired power stations. It consists of a large system of water-filled tubes which extract heat from the exhaust gases. When it fails, usually due to erosion causing a leak, the entire power station must be shut down to effect...
Persistent link: https://www.econbiz.de/10009437864
In this paper, Statistical Activity Cost Analysis (SACA) is used to identify the interaction of mutually dependent physical and financial aspects of a fixed asset-like system configuration. The novelty of the approach is, having established a rational description of the uncertainty inherent in...
Persistent link: https://www.econbiz.de/10009437596
One of the main factors of a company's business performance is complete mobility and orientation of the employees towards realizing common interests and goals of the company as a whole. Activities aimed at that goal are also related to building a motivation system in the company. One of the...
Persistent link: https://www.econbiz.de/10009443631
data from hospital management information systems (clinical costing systems) to estimate resource relativities for … cost weight estimation. It describes the architecture of clinical costing systems, and contrasts process and job costing … factor in hospital and health system decisions to invest in clinical costing technology. (C) 2001 Elsevier Science Ireland …
Persistent link: https://www.econbiz.de/10009448382
inaccurate supply chain costs. This research explores the applications of managerial costing techniques, and how they can be used … objective of this research was to present the antecedents and barriers associated with implementing supply chain costing, and … the impact that costing approaches have on strategic decision making. The research identifies a theoretical model that can …
Persistent link: https://www.econbiz.de/10009475001
Tyrimo objektas - išlaidų apskaitos sistemos Tyrimo tikslas - palyginti ribinę, absorbcinę ir ABC išlaidų apskaitos sistemas ir pagrįsti netiesioginių išlaidų paskirstymui naudingiausią išlaidų apskaitos sistemą. Uždaviniai: išstudijuoti teorinius valdymo apskaitos sistemų...
Persistent link: https://www.econbiz.de/10009478366
Due to special characteristics of Public Private Partnerships (PPPs), the ―transaction cost‖ in PPPs is more than other delivery methods. Although there have been some attempts to study transaction costs in PPPs in Europe, transaction costs of PPPs in the US has not been explored well, and...
Persistent link: https://www.econbiz.de/10009450668
choosing an appropriate costing system, implementing a management information system, effectively executing the management … and techniques, including forecasting, budgeting, accurate and appropriate costing methods, performance management …
Persistent link: https://www.econbiz.de/10009456098
This study reports on how an activity-based cost accounting (ABC) system was implemented in a service firm in the timeshare exchange industry. In addition, the study highlights the similarities of implementing ABC in a service firm and a manufacturing firm. An important contribution of this...
Persistent link: https://www.econbiz.de/10009462180
During Peter Drucker’s talk entitled "From Computer Literacy to Information Literacy" he discusses information systems and how they impact individual enterprises and workers. During his lecture, he talks about: the changing labor force, organization structure, command and control structure,...
Persistent link: https://www.econbiz.de/10009429630